Overview

The 2026 Filing Season has altered the shape of the tax practice: auto-assessment now reaches eligible provisional taxpayers, the ITR12 has been rebuilt, and additional third-party data arrives pre-populated, moving the practitioner's task from preparing returns to interrogating the information that SARS already holds. A cluster of recent interpretation notes and VAT rulings completes the picture, redrawing the documentary standards against which zero-rating, employment tax incentive claims and enterprise classification will be tested on audit. 

Webinar Content

2026 Filing Season

• Historical income tax assessment notifications issued on eFiling
• Auto-assessment extended to eligible provisional taxpayers
• Additional pre-filled information on the ITR12
• Technical enhancements to the ITR12: residency questions, medical aid selection, partnership expenses, and transaction-level interest and treaty claims
• Section 20A ring-fencing of assessed losses from a marginal rate of 39%

SARS interpretation notes and VAT rulings

• Interpretation Note 31 (Issue 5): documentary proof required for zero-rating
• Interpretation Note 145: the meaning of “employee” for Employment Tax Incentive purposes
• VAT Ruling 023: VAT treatment of educational services
• VAT Ruling 022: enterprise despite not having commenced making taxable supplies

Annual Legislative Proposals 

• Cumulative determination of the de minimis limit across multiple living annuities
• Restriction of the inter-spousal donations tax exemption to a resident spouse
• Domestic transfer pricing rules for special economic zone companies
• Extension of the VAT claw-back on leasehold improvements to lessors who are not vendors
• Revised timing for claiming refunds for carbon budget compliance
• Expanded documentary requirements for second-hand goods vendors
• Interest relief on defaults disclosed in a voluntary disclosure application

Competencies Developed

On completion of this session, attendees will be:

• Competent to apply key aspects of newly issued SARS documents, including binding rulings, interpretation notes, guides, and notices.
• Competent to advise clients on the impact of the latest legislative amendments on their tax compliance obligations and planning opportunities.
• Able to train staff to prepare SARS-compliant tax returns in line with current legislation and SARS administrative practice.
• Equipped to identify suitable topics for client communication, enabling early alerts to clients on developments affecting their tax position.
• Competent to revise client tax planning strategies in light of the latest changes and emerging SARS trends.

Presenter

Professor Jackie Arendse 

B Acc (Wits) M Acc (Tax) (UKZN) Chartered Accountant (SA) PhD (Accounting) (Rhodes)

After completing her training at Deloitte and qualifying as a Chartered Accountant, Jackie was Group Financial Accountant for a top-100 listed company before moving to academia where she developed her skills as an academic – authoring, lecturing, and researching on a wide range of tax areas – and also completing her master’s and PhD qualifications.

She served as Project Director: Tax at the South African Institute of Chartered Accountants (SAICA) between 2004 and 2006, managing relationships with key stakeholders (especially SARS and National Treasury), enhancing SAICA members’ tax competence and representing SAICA in discussions with government on tax policy and legislation.

Jackie was Head of the School of Accountancy at Wits University from 2009 until 2013 and was Head of the Department of Accounting at Rhodes University from 2014 until 2020. Since 2021, she has been Head of Taxation at Academic One, which is developing a fully online CTA/Accounting Honours programme, and she continues as a sought-after presenter of tax seminars and webinars.

Jackie has presented tax training to tax practitioners, accountants, small businesses, and large corporates around the country for many years and has authored numerous books, articles, and publications in the field of taxation including Silke on South African Income Tax. She is the managing author of Silke on Tax Administration, published by LexisNexis and updated annually.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Group booking discounts available when you register for a group.

Payments and Cancellations

• All payments must be made by EFT or by credit card, at least three working days before commencement of an event.
• Kindly note that should payment not be received two days after the event, legal action will be taken.
• Proof of payment will be requested at registration if payment does not reflect in The Tax Faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than four working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than four working days prior to the event, a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• The Tax Faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.